Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors  

Oleh:

Astuti, Sri ; Zuhrohtun ; Kusharyanti

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 18 no. 2 (2015), page 283-290.
Topik: Fraudulent Financial Reporting; Fraud Triangle; Auditor Opinion
Fulltext: 454-1009-1-SM.pdf (262.04KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study investigates the determinants of fraudulent financial reporting in Indone-sia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BA-PEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudu-lent financial reporting; 2) auditor opinion has a positive correlation towards fraudu-lent financial reporting.

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